183.This section provides the Director General with the same powers as the Commissioners of HM Revenue and Customs have in relation to any customs matter (subsection (1)) and also provides for the Secretary of State to be able to designate the Director General to hold operational powers (subsection (2)) (these include the powers and privileges of a constable, the powers of an officer of Revenue and Customs and the powers of an immigration officer). Subsection (5) provides the mechanism by which the Director General is to be designated (with more detail set out in Part 2 of Schedule 5). Subsection (6) provides that the Secretary of State may only exercise the powers of designation if certain conditions are met, that is, where he or she is required to do so under subsection (5) or where he or she is required or otherwise authorised to do so by regulations under paragraph 5 of Schedule 5. Subsection (3) provides that the Home Secretary may modify or withdraw a designation provided under subsection (2).
184.Subsection (4) gives effect to Schedule 5 (police, customs and immigration powers).